The IT governance component defines the authority for IT decisions and the processes IT and business manager’s use at strategic, tactical, and operational levels for setting IT priorities and allocating IT resources. Governance maturity deals with how well the company connects its business strategy to IT priorities, technical planning, managing risk, and budgeting. IT governance is about who makes the decisions (power), why they make them (alignment) and how they make them (decision process; e.g., portfolio management).